2017 (9) TMI 403

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..... ioner, on 31.10.2014 - Held that: - The Court came to the conclusion that in the light of categorical assertions and findings in the show cause notice dated 02.07.2014, no useful purpose would be served in asking the petitioner to submit a reply to the show cause notice. It was pointed out that, at the stage of issuance of show cause notice, the first respondent should only have an open mind and i .....

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..... ed counsel appearing for both sides, the writ petition is taken up for final disposal at the admission stage itself. 2. The petitioner has challenged the show cause notice issued under Sub Regulation 1 of Regulation 20 of the Customs Broker Licensing Regulations, 2013. Challenge to the show cause notice is only on the ground that it is wholly without jurisdiction, as for the very same allegatio .....

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..... spondent should only have an open mind and if mind is closed with pre-determined conclusions, the requirement of giving an opportunity to show cause becomes nugatory. 4. The petitioner's contention was that the second show cause notice, dated 31.10.2014, issued after the disposal of W.P.No.21941 of 2014, is the verbatim repetition of the first show cause notice dated 02.07.2014. When this w .....

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